Sunday, March 26, 2017

Perkembangan SUKU BUNGA KEBIJAKAN BANK SENTRAL DUNIA Maret 2016 - Februari 2017

Rata-rata suku bunga tertinggi ditetapkan oleh bank sentral Indonesia sebesar 6,56% pertahun sedangkan terendah ditetapkan oleh Jepang sebesar 0,10% ...more

Saturday, March 25, 2017

Perkembangan Harga Saham PT LIPPO KARAWACI TBK Periode 2013 - 24 Maret 2017

  • Perkembangan harga saham PT LIPPO KARAWACI TBK sepanjang 2014, 2015 dan 2016 secara tahunan masing-masing sebesar 12,1%; 1,5% dan -30,4%. Perkembangan tahun berjalan sampai dengan 24 Maret 2017 sebesar 2,1%. ...more

Sunday, March 19, 2017

A Case Study of Fraud Concerns at a Homeowners' Association


This case is based on a series of actual events in a local homeowners' association (HOA). Instructors teaching fraud detection in their courses often use historical cases in which the “answer” to whether fraud has been committed is known. This case is unique because it is based on real incidents that occurred in an HOA. The case starts with the inception of ...more

Audit Market Structure and Audit Pricing


Extant literature finds mixed evidence on the association between audit market concentration and audit fees. We re-examine this issue using a large sample of U.S. audit clients covering 90 metropolitan statistical areas (MSAs) spanning 2000–2013. We find that audit market concentration is associated with significantly ...more

Synergy between Accounting Disclosures and Forward-Looking Information in Stock Prices


It is well recognized that stock prices provide relevant feedback that can guide future firm decisions. This paper develops a model to examine how accounting disclosures affect the decision-usefulness of such stock market reactions. We demonstrate that information in accounting reports can prove useful because ...more

Predicting Restatements in Macroeconomic Indicators using Accounting Information


Earnings growth dispersion contains information about trends in labor reallocation, unemployment change, and, ultimately, aggregate output. We find that initial macroeconomic estimates released by government statistical agencies ...more

Saturday, March 18, 2017

Perkembangan Harga Saham PT INDOCEMENT TUNGGAL PRAKARSA TBK Periode 2013 - 17 Maret 2017

Perkembangan harga saham  PT INDOCEMENT TUNGGAL PRAKARSA TBK sepanjang 2014, 2015 dan 2016 secara tahunan masing-masing sebesar 25%; -10,7% dan -31%. Perkembangan tahun berjalan sampai dengan 17 Maret 2017 sebesar 3,2%. ...more